Customs exemption rate change increases duty for specified entry by substituting the previous nil rate with a positive rate. The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, amends Notification No.27/2011-Customs by substituting the entry in column (4) against serial number 23 from 'Nil' to 5%, thereby converting the previously exempt item into one subject to a specified rate.